The Home Bathroom Deduction


Erik M. Jensen


This viewpoint criticizes a recent Tax Court decision, Bulas v. Commissioner, denying an accountant deductions associated with a bathroom used almost entirely by clients visiting the accountant’s home office. The author argues the court interpreted the requirement in IRC § 28A(c) that the bathroom be used “exclusively” for business purposes in a way (1) unrealistically narrow; (2) inconsistent with standards imposed on business-related deductions generally; and (3) inconsistent with the standards the judge applied to the taxpayer’s home office across the hall, a former bedroom with respect to which office deductions were available.


home office deduction, business deduction, bathroom, exclusive use, Bulas v Commissioner, IRC 28A

Publication Date


Document Type


Place of Original Publication

Tax Notes

Publication Information

133 Tax Notes 481 (2011)

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COinS Erik M. Jensen Faculty Bio